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Sodna praksa Sodišča EU, lastni članki, spremembe davčne zakonodaje....

Izbrani prispeveki - novice o davkih pri nas in v EU - NEWS about TAXES

V družbi TAXIN d.o.o. (mag. Franc Derganc), partnerici Mreže Modro Poslovanje preučujemo davčno-pravna in druga poslovno-pravna vprašanja na podlagi študija sodne prakse Sodišča EU in slovenskih sodišč, preučevati moramo pravne predpise EU in domače pravne predpise ter spremljamo "potrebe" strank - podjetij, ki delujejo v Republiki Sloveniji ter na t.i. mednarodnih trgih. 


Mreža modro poslovanje, na dnevnem nivoju, spremlja spremembe iz spodaj navedenih baz podatkov.

    The partners (TAXIN d.o.o.) of the Wisdom Business Network study tax, legal and other business-legal issues based on the study of the case law of the Court of Justice of the EU and Slovenian courts, they must study EU legal regulations and domestic legal regulations, and they must monitor the needs of customers - companies that operate in the Republic of Slovenia and operate also on the so-called international markets.

The Wisdom business network monitors changes from the databases listed below on a daily basis.


 

CELEX:62019CJ0095_RES: Judgment of the Court (Fifth Chamber) of 24 February 2021.#Agenzia delle Dogane v Silcompa SpA.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Directive 76/308/EEC – Articles 6 and 8 and Article 12(1) to (3) – Mutual assistance for the recovery of certain claims – Excise duty payable in two Member States for the same transactions – Directive 92/12/EC – Articles 6 and 20 – Release of products for consumption – Falsification of the accompanying administrative document – Offence or irregularity committed in the course of movement of products subject to excise duty under a duty suspension arrangement – Irregular departure of products from a suspension arrangement – ‘Duplication of the tax claim’ relating to the

August 20, 2024 0 Comments

CELEX:62018CJ0746_RES: Judgment of the Court (Grand Chamber) of 2 March 2021.#Criminal proceedings against H. K.#Request for a preliminary ruling from the Riigikohus.#Reference for a preliminary ruling – Processing of personal data in the electronic communications sector – Directive 2002/58/EC – Providers of electronic communications services – Confidentiality of the communications – Limitations – Article 15(1) – Articles 7, 8 and 11 and Article 52(1) of the Charter of Fundamental Rights of the European Union – Legislation providing for the general and indiscriminate retention of traffic and location data by providers of electronic communications services – Access of national authorities to retained data for the purpose of investigations – Combating of crime in general – Authorisation give

August 20, 2024 0 Comments

CELEX:62019CJ0155_RES: Judgment of the Court (Fourth Chamber) of 3 February 2021.#Federazione Italiana Giuoco Calcio (FIGC) and Consorzio Ge.Se.Av. S. c. arl v De Vellis Servizi Globali Srl.#References for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Public procurement – Public procurement procedure – Directive 2014/24/EU – Article 2(1)(4) – Contracting authority – Bodies governed by public law – Concept – National sports federation – Meeting of needs in the general interest – Supervision of the federation’s management by a body governed by public law.#Joined Cases C-155/19 and C-156/19.

August 20, 2024 0 Comments

CELEX:62019CJ0555_RES: Judgment of the Court (Third Chamber) of 3 February 2021.#Fussl Modestraße Mayr GmbH v SevenOne Media GmbH and Others.#Request for a preliminary ruling from the Landgericht Stuttgart.#Reference for a preliminary ruling – Directive 2010/13/EU – Provision of audiovisual media services – Article 4(1) – Freedom to provide services – Equal treatment – Article 56 TFEU – Articles 11 and 20 of the Charter of Fundamental Rights of the European Union – Audiovisual commercial communication – National legislation prohibiting television broadcasters from inserting in their programmes broadcast throughout the national territory television advertisements whose broadcasting is limited to a regional level.#Case C-555/19.

August 20, 2024 0 Comments

CELEX:62019CJ0407_RES: Judgment of the Court (Fourth Chamber) of 11 February 2021.#Katoen Natie Bulk Terminals NV and General Services Antwerp NV v Belgische Staat and Middlegate Europe NV v Ministerraad.#References for a preliminary ruling from Raad van State and Grondwettelijk Hof.#Reference for a preliminary ruling – Article 45 TFEU – Freedom of movement for workers – Article 49 TFEU – Freedom of establishment – Article 56 TFEU – Freedom to provide services – Carrying out of port activities – Dockers – Access to the profession and recruitment – Arrangements for the recognition of dockers – Dockers not part of the quota of workers provided for in national legislation – Limitation of the duration of the work contract – Mobility of dockers between different port areas – Workers carrying ou

August 20, 2024 0 Comments

CELEX:62019CJ0950_RES: Judgment of the Court (Fifth Chamber) of 24 March 2021.#Proceedings brought by A.#Request for a preliminary ruling from the Helsingin hallinto-oikeus.#Reference for a preliminary ruling – Company law – Directive 2006/43/EC – Statutory audit of annual and consolidated accounts – Article 22a(1)(a) – Recruitment of a statutory auditor by an audited entity – Waiting period – Prohibition on taking up a key management post in the audited entity – Infringement – Gravity and duration of the infringement – Expression ‘taking up a post’ – Scope – Conclusion of an employment contract with the audited entity – Independence of statutory auditors – External appearance.#Case C-950/19.

August 20, 2024 0 Comments

CELEX:62019CJ0900_RES: Judgment of the Court (First Chamber) of 17 March 2021.#Association One Voice and Ligue pour la protection des oiseaux v Ministre de la Transition écologique et solidaire.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Environment – Directive 2009/147/EC – Conservation of wild birds – Articles 5 and 8 – Prohibition of the use of any method of capture of birds – Article 9(1) – Authorisation to use, by way of derogation, a traditional method of capture of birds – Conditions – No other satisfactory solution – Preservation of that traditional method as the sole justification for the absence of an ‘other satisfactory solution’ – Selectivity of catches – National legislation authorising the capture of birds using limes.#Case

August 20, 2024 0 Comments

CELEX:62019CJ0572_RES: Judgment of the Court (Fifth Chamber) of 10 March 2021.#European Road Transport Telematics Implementation Coordination Organisation - Intelligent Transport Systems & Services Europe (Ertico - ITS Europe) v European Commission.#Appeal – State aid – Seventh Framework Programme for research, technological development and demonstration activities – Recommendation 2003/361/EC – Decision of the Validation Panel of the European Commission on classification as a micro, small or medium-sized enterprise (SME) – Decision 2012/838/EU, Euratom – Annex – Sections 1.2.6 and 1.2.7 – Request for review – Regulation (EC) No 58/2003 – Article 22 – No administrative proceedings – Link between request for review and administrative proceedings – Refusal of SME status despite formal observ

August 20, 2024 0 Comments

CELEX:62019CJ0425_RES: Judgment of the Court (Grand Chamber) of 2 March 2021.#European Commission v Italian Republic and Others.#Appeal – State aid – Measures adopted by a consortium of banks governed by private law for the benefit of one of its members – Measures authorised by the Central Bank of the Member State – Concept of ‘State aid’ – Whether imputable to the State – State resources – Evidence supporting the conclusion that a measure is imputable – Distortion of elements of fact and of law – Decision declaring the aid incompatible with the internal market.#Case C-425/19 P.

August 20, 2024 0 Comments

CELEX:62019CJ0165_RES: Judgment of the Court (Third Chamber) of 25 March 2021.#Slovak Telekom, a.s. v European Commission.#Appeal – Competition – Article 102 TFEU – Abuse of dominant position – Slovak market for broadband internet access services – Regulatory obligation on the part of operators with significant market power to grant access to the local loop – Conditions laid down by the incumbent operator for unbundled access by other operators to the local loop – Indispensability of the access – Margin squeeze – Costs – Competitor at least as efficient as the dominant undertaking – Rights of the defence.#Case C-165/19 P.

August 20, 2024 0 Comments

CELEX:62019TJ0017_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 3 February 2021.#Giulia Moi v European Parliament.#Institutional law – European Parliament – Psychological harassment – Decisions of the President of the Parliament finding that two accredited parliamentary assistants suffered harassment and imposing on a Member of Parliament the penalty of forfeiture of entitlement to the daily subsistence allowance for a period of 12 days – Rules 11 and 166 of the Rules of Procedure of the Parliament – Internal appeal – Decision of the Bureau of the Parliament confirming the penalty – Rule 167 of the Rules of Procedure of the Parliament – Action for annulment – Time limit for bringing an action – Admissibility – Rights of the defence – Non-contractual liability

August 20, 2024 0 Comments

CELEX:62020CJ0028_RES: Judgment of the Court (Grand Chamber) of 23 March 2021.#Airhelp Ltd v Scandinavian Airlines System Denmark – Norway – Sweden.#Request for a preliminary ruling from the Attunda tingsrätt.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Article 5(3) – Common rules on compensation and assistance to passengers in the event of cancellation or long delay of flights – Exemption from the obligation to pay compensation – Concept of ‘extraordinary circumstances’ – Pilots’ strike organised within a legal framework – Circumstances that are ‘internal’ and ‘external’ to the operating air carrier’s activity – Articles 16, 17 and 28 of the Charter of Fundamental Rights of the European Union – No impairment of the air carrier’s freedom to conduct a

August 20, 2024 0 Comments

CELEX:62019CJ0152_RES: Judgment of the Court (Third Chamber) of 25 March 2021.#Deutsche Telekom AG v European Commission.#Appeal – Competition – Article 102 TFEU – Abuse of dominant position – Slovak market for broadband internet access services – Regulatory obligation on the part of operators with significant market power to grant access to the local loop – Conditions laid down by the incumbent operator for unbundled access by other operators to the local loop – Indispensability of the access – Imputability of a subsidiary’s conduct to the parent company – Rights of the defence.#Case C-152/19 P.

August 20, 2024 0 Comments

CELEX:62019CJ0580_RES: Judgment of the Court (Grand Chamber) of 9 March 2021.#RJ v Stadt Offenbach am Main.#Request for a preliminary ruling from the Verwaltungsgericht Darmstadt.#Reference for a preliminary ruling – Protection of the safety and health of workers – Organisation of working time – Directive 2003/88/EC – Article 2 – Concept of ‘working time’ – Period of stand-by time according to a stand-by system – Professional firefighters – Directive 89/391/EEC – Articles 5 and 6 – Psychosocial risks – Obligation to prevent.#Case C-580/19.

August 20, 2024 0 Comments

CELEX:62018TJ0108_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 24 February 2021.#Universität Koblenz-Landau v Education, Audiovisual and Culture Executive Agency.#Arbitration clause – Tempus IV Programmes – Grant agreements – Contractual nature of the dispute – Reclassification of the action – Eligible costs – Systemic and recurrent irregularities – Full repayment of amounts paid – Proportionality – Right to be heard – Obligation to state reasons – Article 41 of the Charter of Fundamental Rights.#Case T-108/18.

August 20, 2024 0 Comments

CELEX:62019CJ0392_RES: Judgment of the Court (Grand Chamber) of 9 March 2021.#VG Bild-Kunst v Stiftung Preußischer Kulturbesitz.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Intellectual property – Copyright and related rights in the information society – Directive 2001/29/EC – Article 3(1) – Concept of ‘communication to the public’ – Embedding, in a third party’s website, of a copyright-protected work by means of the process of framing – Work freely accessible with the authorisation of the copyright holder on the licensee’s website – Clause in the exploitation agreement requiring the licensee to introduce effective technological measures against framing – Lawfulness – Fundamental rights – – Article 11 and Article 17(2) of the Charter of

August 20, 2024 0 Comments

CELEX:62019CJ0673_RES: Judgment of the Court (Fifth Chamber) of 24 February 2021.#M and Others v Staatssecretaris van Justitie en Veiligheid and T.#Request for a preliminary ruling from the Raad van State (Netherlands).#Reference for a preliminary ruling – Asylum and immigration – Directive 2008/115/EC – Articles 3, 4, 6 and 15 – Refugee staying illegally in the territory of a Member State – Detention for the purpose of transfer to another Member State – Refugee status in that other Member State – Principle of non-refoulement – No return decision – Applicability of Directive 2008/115.#Case C-673/19.

August 20, 2024 0 Comments

CELEX:62019CJ0578_RES: Judgment of the Court (Third Chamber) of 18 March 2021.#X v Kuoni Travel Ltd.#Request for a preliminary ruling from the Supreme Court of the United Kingdom.#Reference for a preliminary ruling – Directive 90/314/EEC – Article 5(2), third indent – Package travel, package holidays and package tours – Contract concerning package travel concluded between a travel organiser and a consumer – Liability of the travel organiser for the proper performance of obligations arising from the contract by other suppliers of services – Damage resulting from the acts of an employee of a supplier of services – Exemption from liability – Event that cannot be foreseen or forestalled by the travel organiser or the supplier of services – Concept of a ‘supplier of services’.#Case C-578/19.

August 20, 2024 0 Comments

CELEX:62019CJ0596_RES: Judgment of the Court (Grand Chamber) of 16 March 2021.#European Commission v Hungary.#Appeal – Article 107(1) TFEU – State aid – Hungarian tax on turnover linked to advertisements – Information used to determine the reference system – Progressivity of tax rates – Transitional measure for the partial deductibility of losses carried forward – Existence of a selective advantage – Burden of proof.#Case C-596/19 P.

August 20, 2024 0 Comments

CELEX:62020CJ0064_RES: Judgment of the Court (First Chamber) of 17 March 2021.#UH v An tAire Talmhaíochta Bia agus Mara and Others.#Request for a preliminary ruling from An Ard-Chúirt.#Reference for a preliminary ruling – Article 288 TFEU – Directive 2001/82/EC – Community code relating to veterinary medicinal products – Articles 58, 59 and 61 – Information to be provided on outer packaging, immediate packaging and the package leaflet for veterinary medicinal products – Obligation to provide information in all the official languages of the Member State in which the product is marketed – National legislation providing that the information may be provided in one or other of the official languages of the Member State – National court hearing an action for a declaration that the Member State h

August 20, 2024 0 Comments
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